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The Business Register or Companies Register (Registro delle Imprese) is part of an extensive information sy- stem containing all the main information relating to companies (name, statute, management, headquarters, etc.) and all the subsequent events that have occurred to them after registration
As an alternative to the previous options, a foreign enterprise may acquire an existing business.
A purchase of a business is realized when it concerns a complex of assets (material and juridical items) functionally connected to each other and likely to become an instrument for carrying out a
The dissolution of a company follows a four-step process, as follows:
• determining and acknowledging the motivation for winding up the company;
• carrying out of the liquidation activities, including the appointing of a liquidator;
• cancellation of the company from the Business Register;
• filing of
Italy offers a wide range of choices of legal forms for setting up companies depending on the company’s or- ganizational model, its commercial objectives, the level of capital to be committed, extent of liability and tax and accounting implications.
Companies: main types
There are two main types of
Accounting requirements
All companies and partnerships are required to keep books and records of accounts, as well as keep in order all original documents sent and received for each concern.
The accounting documents must be kept for no less than ten years.
Accounting records may be kept directly by
The Italian branch/secondary registered office is not a separate legal entity and the parent company is respon- sible for its initiatives, although it is subject to taxation in the foreign country where the economic activity is carried out.
The definition of permanent establishment (PE) is provided by
